The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

Regression Discontinuity (RD) means a study that exposes a definite group to the effect of a treatment. The uniqueness of this design lies in classifying the study population into two groups based on a specific threshold limit or regression point, and this point is determined in advance according to the terms of the study and its requirements. Thus , thinking was focused on finding a solution to the issue of workers retirement and trying to propose a scenario to attract the idea of granting an end-of-service reward to fill the gap ( discontinuity point) if it had not been granted. The regression discontinuity method has been used to study and to estimate the effect of the end -service reward on the cutoff of insured workers as well as t

The objective of this experiment was to determine the effects of dietary supplementation with different fat sources on blood parameters of Japanese quail (Coturnix coturnix japonica). Eighty four 7-week old laying quail were randomly assigned to 4 treatment groups (21 birds per group) with 3 replicates for each treatment group and fed for three months on a commercial diet supplemented with 3% of either sunflower oil (T1), flax oil (T2), corn oil (T3) or fish oil (T4). The birds received water and feed ad libitum during the experiment. During the last month of experiment blood samples were collected fortnightly from each bird. The first blood samples collection was used to determine fresh blood parameters, while the second blood samples coll

Samples from tap water were chosen to be examined as one of the possible modes of G. lamblia and other parasites transmission. 144 domestic filter units were randomly distributed to houses in Baghdad in Al-Sadr City and surrounding regions then the suspended materials were examined microscopically by direct wet mount after centrifugal sedimentation method, and after staining with modified Ziehl-Neelsen (acid fast) stain. The results showed that 5/144 (3.47%) samples contained G. lamblia cysts, 3/144 (2.08%) contained E. histolytica/E. dispar cyst, while each of Cryptosporidium spp. and Cyclospora cayetanensis oocysts were observed in two samples (1.38%); also free living amoeba, ciliates and flagellates were detected in all samples. This

Background: Human teeth considered to be an important etiological host factor in relation to dental caries through its morphology and composition. Elements may incorporate in tooth structure during pre and post-eruptive period changing the resistance for caries. The aims of this study were to determine the concentration of selected major (Calcium and phosphorus) and trace elements (Ferrous iron, nickel, chromium and aluminum) in permanent teeth and enamel among a group of adolescent girls in relation to severity of dental caries Material and Methods: The study group consisted of 25 girls with an age of 13-15 years old referred by Orthodontists for extractions of upper first premolars (two sides). Tooth and enamel samples were prepared for

The aim of this research is to study some functional properties and the antioxidant activity of cherry gum, collected from Serghaya and Suwayda in Syria, and to compare these features with those of Arabic gum. The values of the hydroxyl groups for the Arabic gum, Serghaya and Suwayda cherry gums were 757.1, 655.1 and 564.3 mg KOH/gm, respectively. The solubility of exudate gums ranged from 53.53 to 86.53% and was arranged as follows: Arabic gum>Serghaya cherry gum >Suwayda cherry gum. Gum solubility increased with rising the temperature. Water and oil holding capacities of cherry gums were significantly higher (p<0.05) than those of Arabic gum, while their emulsifying capacity was significantly lower than that of Arabic gum. The

Medicinal plant life have performed an integral role in the development of human lifestyle being used as resources for the manufacturing of contemporary medicines, antibiotics. Microorganisms are responsible for many issues in industry and remedy because of biofilm formation. This study aimed to take a look at the results of Thymus vulgaris alcoholic extract on Staphylococcus aureus the causative marketers of acne in human particularly the women. The extract was acquired mixing 25 g of Thyme powder with 350 ml of 80% ethanol for 6 hours at 40°. Antimicrobial activities of the plant extract and integral oil towards the S. aureus were decided using the agar diffusion technique. The consequences proven that special concentrations of alcoholic